# C_2020414EN.01001501.xml

| 30.11.2020 | EN | Official Journal of the European Union | C 414/15 |
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30.11.2020

EN

Official Journal of the European Union

C 414/15

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Judgment of the Court (Eighth Chamber) of 8 October 2020 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt D v E

(Case C-657/19) (1)

(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Exemptions - Article 132(1)(g) - Supply of services closely linked to welfare and social security work - Preparation of expert reports on the level of care and support needs - Taxable person appointed by the medical service of a care and support insurance fund - Bodies recognised as being devoted to social wellbeing)

(2020/C 414/18)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Finanzamt D

Defendant: E

Operative part of the judgment

Article 132(1)(g) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that:

| — | the preparation of expert reports on care and support needs by an independent expert on behalf of the medical service of a care and support insurance fund, which are used by that fund in order to assess the scope of the entitlements to welfare and social security services of persons insured by it, constitutes a supply of services that is closely linked to welfare and social security work in so far as it is essential in order to ensure the proper implementation of transactions in that sector; |
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the preparation of expert reports on care and support needs by an independent expert on behalf of the medical service of a care and support insurance fund, which are used by that fund in order to assess the scope of the entitlements to welfare and social security services of persons insured by it, constitutes a supply of services that is closely linked to welfare and social security work in so far as it is essential in order to ensure the proper implementation of transactions in that sector;

| — | that provision does not preclude that expert from being refused recognition as a body devoted to social wellbeing, even though, first, that expert provides his or her services concerning the preparation of expert reports on care and support needs, as a subcontractor, at the request of that medical service which is recognised as such a body, second, the costs of preparing such reports are borne indirectly, on a flat-rate basis, by the care and support insurance fund concerned, and, third, that expert has the possibility, under national law, to conclude a contract relating to the preparation of those reports directly with that fund in order to be entitled to such recognition, but has not made use of that possibility. |
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that provision does not preclude that expert from being refused recognition as a body devoted to social wellbeing, even though, first, that expert provides his or her services concerning the preparation of expert reports on care and support needs, as a subcontractor, at the request of that medical service which is recognised as such a body, second, the costs of preparing such reports are borne indirectly, on a flat-rate basis, by the care and support insurance fund concerned, and, third, that expert has the possibility, under national law, to conclude a contract relating to the preparation of those reports directly with that fund in order to be entitled to such recognition, but has not made use of that possibility.

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(1)  OJ C 406, 2.12.2019.

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